Access Capital: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Access Capital
Largest movements
- Cash -€589,947
down €589,947 (-94.3%), from €625,322 to €35,374
mainly Contributions, distributions and other (-€9.4m) and Current investments (-€575,000)
- Current investments +€575,000
up €575,000 (+766.7%), from €75,000 to €650,000
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€2.1m
up €2.1m (+29.1%), from €7.3m to €9.5m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,603,436 | €42,578,831 | -€24,605 | -0.1% |
| Fixed assets | 21/28 | €41,877,000 | €41,877,000 | = | 0.0% |
| Financial fixed assets | 28 | €41,877,000 | €41,877,000 | = | 0.0% |
| Affiliated companies | 280/1 | €41,877,000 | €41,877,000 | = | 0.0% |
| Participating interests | 280 | €41,877,000 | €41,877,000 | = | 0.0% |
| Current assets | 29/58 | €726,436 | €701,831 | -€24,605 | -3.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €25,597 | €15,780 | -€9,817 | -38.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €25,597 | €15,780 | -€9,817 | -38.4% |
| Current investments | 50/53 | €75,000 | €650,000 | +€575,000 | +766.7% |
| Other investments | 51/53 | €75,000 | €650,000 | +€575,000 | +766.7% |
| Cash at bank and in hand | 54/58 | €625,322 | €35,374 | -€589,947 | -94.3% |
| Deferred charges and accrued income | 490/1 | €518 | €677 | +€159 | +30.7% |
| Total equity and liabilities | 10/49 | €42,603,436 | €42,578,831 | -€24,605 | -0.1% |
| Equity | 10/15 | €42,589,108 | €42,563,562 | -€25,546 | -0.1% |
| Contributions | 10/11 | €41,938,500 | €41,938,500 | = | 0.0% |
| Capital | 10 | €6,150,000 | €6,150,000 | = | 0.0% |
| Issued capital | 100 | €6,150,000 | €6,150,000 | = | 0.0% |
| Outside capital | 11 | €35,788,500 | €35,788,500 | = | 0.0% |
| Share premium | 1100/10 | €35,788,500 | €35,788,500 | = | 0.0% |
| Reserves | 13 | €615,000 | €615,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €615,000 | €615,000 | = | 0.0% |
| Legal reserve | 130 | €615,000 | €615,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,608 | €10,062 | -€25,546 | -71.7% |
| Amounts payable | 17/49 | €14,328 | €15,268 | +€940 | +6.6% |
| Amounts payable within one year | 42/48 | €14,282 | €15,218 | +€936 | +6.6% |
| Trade debts | 44 | €14,282 | €15,218 | +€936 | +6.6% |
| Suppliers | 440/4 | €14,282 | €15,218 | +€936 | +6.6% |
| Accrued charges and deferred income | 492/3 | €46 | €51 | +€4 | +9.1% |
| Operating charges | 60/66A | €42,934 | €46,102 | +€3,168 | +7.4% |
| Services and other goods | 61 | €41,931 | €45,104 | +€3,173 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,003 | €998 | -€5 | -0.5% |
| Operating profit (loss) | 9901 | -€42,934 | -€46,102 | -€3,168 | -7.4% |
| Financial income | 75/76B | €7,330,574 | €9,461,255 | +€2.1m | +29.1% |
| Recurring financial income | 75 | €7,330,574 | €9,461,255 | +€2.1m | +29.1% |
| Income from financial fixed assets | 750 | €7,289,998 | €9,449,998 | +€2.2m | +29.6% |
| Income from current assets | 751 | €40,576 | €11,257 | -€29,319 | -72.3% |
| Financial charges | 65/66B | €677 | €698 | +€21 | +3.0% |
| Recurring financial charges | 65 | €677 | €698 | +€21 | +3.0% |
| Other financial charges | 652/9 | €677 | €698 | +€21 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €7,286,963 | €9,414,454 | +€2.1m | +29.2% |
| Income taxes | 67/77 | -€11,345 | €0 | +€11,345 | |
| Tax adjustments and reversals of tax provisions | 77 | €11,345 | €0 | -€11,345 | -100.0% |
| Profit (loss) for the period | 9904 | €7,298,307 | €9,414,454 | +€2.1m | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,298,307 | €9,414,454 | +€2.1m | +29.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.